The following is a December 31, 2021, post-closing trial balance for Culver City Lighting, Inc. Credits Debits $ 55,000 39,000 45,000 15,000 100,000 $ 34,000 Account Title Cash Accounts receivable Inventory Prepaid insurance Equipment Accumulated depreciation Patent (net) Accounts payable Interest payable Notes payable (due in 10 years) Common stock Retained earnings Totals 40,000 12,000 2,000 100,000 70,000 76,000 $ 294,000 $ 294,000 a. Calculate the current ratio. b. Calculate the acid-test ratio. c. Calculate the debt to equity ratio. Current Ratio Numerator Denominator 11 Acid-Test Ratio Numerator Denominator Debt To Equity Ratio Numerator Denominator